On 1 March 2016, French President Francois Hollande signed the law ratifying the pending protocol to the 1966 income and capital tax treaty with Switzerland. The protocol, signed 25 June 2014, amends the final protocol to the treaty concerning the exchange of information. It is the fourth protocol to amend the treaty.
The protocol will enter into force once the ratification instruments are exchanged, and will generally apply for any calendar year or fiscal year beginning on or after 1 Januar…